G55-11 (2) Ordinance No. G55-1 1
AN ORDINANCE
AMENDING THE CITY OF ELGIN'S HOME RULE MUNICIPAL RETAILERS'
AND SERVICE OCCUPATION TAX EXEMPTING CERTAIN FOOD,
DRUGS AND MOTOR VEHICLES
WHEREAS, the City of Elgin is a home rule unit pursuant to Article VII Section 6 of the
Illinois Constitution; and
WHEREAS, as a home rule unit the City of Elgin may exercise any power and perform any
function pertaining to its government and affairs including,but not limited to,the power to regulate
for the protection of the public health, safety, morals and welfare and to tax; and
WHEREAS, pursuant to Ordinance Number S7-94 the City of Elgin has previously adopted a
home rule municipal retailers' and service occupation tax exempting certain food, drugs and motor
vehicles; and
WHEREAS, the city council of the City of Elgin has determined that it is necessary and
desirable to amend such home rule municipal retailers' and service occupation tax by increasing the
rate thereof.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ELGIN, ILLINOIS:
Section 1. That Ordinance Number S7-94 be and is hereby amended in its entirety as
hereinafter set forth in this ordinance.
Section 2. That Title 4 of the Elgin Municipal Code, 1976,as amended,entitled"Revenue
and Finance"be and is hereby further amended by adding a new Chapter 4.10 thereto entitled"Home
Rule Municipal Retailers' and Service Occupation Fax Exempting Certain Food, Drugs and Motor
Vehicles" to read as follows:
"Chapter 4.10
HOME RULE MUNICIPAL RETAILERS' ANI) SERVICE OCCUPATION TAX
EXEMPTING CERTAIN FOOD, DRUGS AND MOTOR VEHICLES
4.10.010: TAX IMPOSED:
A tax is hereby imposed upon all persons engaged in the business of selling tangible
personal property,other than an item of tangible personal property titled or registered
with an agency of this State's government, at retail in this municipality at a rate of
1.25 percent of the gross receipts from such sales made in the course of such business
while this ordinance is in effect; and a tax is hereby imposed upon all persons
engaged in this municipality in the business of making sales of service, at the rate of
1.25 percent of the selling price of all tangible personal property transferred by such
servicemen as incident to a sale of service. Such "Home Rule Municipal Retailers'
Occupation Tax"and the"Home Rule Municipal Service Occupation Tax"shall not
be applicable to the sales of food for human consumption which is to be consumed
off the premises where it is sold(other than alcoholic beverages, soft drinks and food
which has been prepared for immediate consumption) and prescription and non-
prescription medicines,drugs,medical appliances and insulin, urine testing materials,
syringes and needles used by diabetics. The imposition of these home rule taxes are
in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-1 and 5/8-
11-5, respectively, as amended.
4.10.020: COLLECTION; ENFORCEMENT:
The taxes hereby imposed, and all civil penalties that may be assessed as an incident
thereto,shall be collected and enforced by the Department of Revenue of the State of
Illinois. The Department of Revenue shall have full power to administer and enforce
the provisions of this ordinance."
Section 3. The city clerk of the City of Elgin is hereby directed to file a certified copy of
this ordinance with the Illinois Department of Revenue on or before the first day of April, 2012.
Section 4. This ordinance shall take effect on July 1, 2012, following the adoption and
filing of this ordinance with the Department of Revenue.
AI -
"04 fo, .1.4v
David J. Kapt,"n, ayor
Presented: December 21, 2011
Passed: December 21, 2011 OF E.
..
Vote: Yeas: 7 Nays: 0 ogssiks.-`' -
• 4
Recorded: December 21, 2011 /6 'P"," • "
Published: December 22, 2011
Attest: •
Op .0k. -,•%)
1. I \CV.
Kimberly Dew , City Clerk
f ti6 .'\'II"A Illinois Department of Revenue
Legal Services Office 5-500
•- 1101 W. Jefferson St.
Springfield, IL 62794
March 6, 2012
Ms. Kimberly Dewis
City Clerk
City of Elgin
150 Dexter Court
Elgin, IL 60120
Dear Ms. Dewis:
This is to acknowledge receipt of the City of Elgin's Ordinance No. G55-11 increasing
the Home Rule Municipal Retailers' Occupation Tax and Home Rule Municipal Service
Occupation Tax to the rate of 1.25%. With this tax, the general merchandise rate will be 9.5% in
the portion of the City located inside Cook County and 8.25% in the portion of the City located
inside Kane County.
The Illinois Department of Revenue shall collect, administer, and enforce the increase in
the Home Rule Municipal Retailers' Occupation Tax and Home Rule Municipal Service
Occupation Tax effective July 1, 2012, in accordance with the provisions of 65 ILCS 5/8-11-1
and 65 ILCS 5/8-11-5.
If you have any questions regarding this letter, please contact our office at the number
listed below. If you have questions concerning the administration of the tax, please contact the
Department's Local Tax Allocation Division at(217) 785-6518.
Very truly yours,
l2
Samuel J. ore
Associate ounsel
(217) 782-2844
Cc: Brenda Towers, Local Tax Allocation Division
Mayor
David J.Kaptain
till 6
City Council
ELGIN Richard Dunne
Robert Gilliam
Anna C.Moeller
THE CITY IN THE SUBURBSTish S.Powell
John Prigge
F.John Steffen
City Manager
Sean R. Stegall
January 20, 2012
Department of Revenue
Local Tax Allocation Division 3-500
101 W. Jefferson Street
Springfield IL 62794
Re: Home Rule Sales Tak
Dear Sir:
Enclosed for filing is a certified copy of Ordinance G55-11 Amending the City's
Home Rule Municipal Retailers' and Service Occupation Tax Exempting Certain
Food, Drugs, and Motor Vehicles adopted by the City of Elgin Council on
December 21, 2011.
Section Two of the Ordinance outlines the percentage of the tax as well as the
exemptions that will become effective July 1, 2012.
Sincerely,
Kimberly Dewis
City Clerk
Enclosure
CERTIFIED MAIL
9171 9690 0935 0000 6242 65
150 Dexter Court, Elgin, IL 60120 847-931-6100 www.cityofelgin.org Printed on recycled paper
State of Illinois )
County of Kane) ss
City of Elgin )
CERTIFICATE OF CITY CLERK
I, Kimberly Dewis, DO HEREBY CERTIFY that I am the duly qualified City Clerk of
the City of Elgin, in the Counties of Kane and Cook in the State of Illinois, and that as such City
Clerk I am the keeper and custodian of the files and records of said City of Elgin and the seal
thereof.
I DO FURTHER CERTIFY that the attached is a full, true, and correct copy of:
ORDINANCE NO. G55-11
AN ORDINANCE AMENDING THE CITY OF ELGIN'S HOME RULE MUNICIPAL
RETAILERS' AND SERVICE OCCUPATION TAX EXEMPTING CERTAIN FOOD,
DRUGS AND MOTOR VEHICLES
passed by the Elgin City Council at its legally convened meeting held on December 21, 2011.
In Witness Whereof, I have hereunto set my hand and affixed the corporate seal of the
City of Elgin at the said City in the County and State aforesaid this 20th day of January.
City Clerk
(SEAL)